Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Summary order quashed due to absence of underlying order - Annexure-A summary dated 13.08.2019 in Form GST DRC-07 set aside as no order passed under Act - consequent recovery action including attachment of bank accounts quashed - respondents directed to lift attachment of petitioner's bank accounts forthwith - petition disposed of.
Summary order quashed due to absence of underlying order - Annexure-A summary dated 13.08.2019 in Form GST DRC-07 set aside as no order passed under Act - consequent recovery action including attachment of bank accounts quashed - respondents directed to lift attachment of petitioner's bank accounts forthwith - petition disposed of.
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